01. Business tax

 

Find guidance on Corporation Tax, the Construction Industry Scheme (CIS) and starting and growing your business.  

Due to unprecedented demand, the HMRC Community Forum is currently experiencing severe delays in dealing with customer posts.
We apologise for the disruption to our service.  Please refer to GOV.UK for guidance on self-assessment and all tax matters.

This forum has no access to R&D claims nor can it progress on your behalf.
Please keep in mind that:

• All R&D claims must be accompanied by a CT600L, and be delivered electronically
• R&D claims cannot be submitted via CATO (HMRC’s free filing service); they must be filed via commercial software
• For accounting periods beginning on or after 1 April 2023, check if you need to submit a claim notification form to notify HMRC in advance of your claim. Find out what you need to provide when you tell HMRC that you’re planning to claim R&D tax relief.
• From 8 August 2023 you must submit an additional information form to support your claim. Find out what information you need to submit, when and how to submit it.

Guidance on completion of a CT600 is available at: Corporation Tax for Company Tax Return (CT600 (2024) Version 3).

Unfortunately, Corporation Tax: general enquiries are unable to progress outstanding R&D claims.

The only available pathway in relation to the progress of your claim is through the Mailbox at RD.IncentivesReliefs@hmrc.gov.uk